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Methodik und Aussagefähigkeit des Kennzahlen-Controllings für die Geschäftsführung by Anonymous

Methodik und Aussagefähigkeit des Kennzahlen-Controllings für die Geschäftsführung

by Anonymous
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Book cover type: Paperback
  • ISBN13: 9783656091851
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 66
  • Original Price: USD 41.9
  • Language: German
  • Edition: N/A
  • Item Weight: 96 grams
  • BISAC Subject(s): Management

Bachelorarbeit aus dem Jahr 2010 im Fachbereich BWL - Controlling, Note: 2,3, Hochschule Niederrhein in Mönchengladbach, Sprache: Deutsch, Abstract: Die Geschäftsführer sind aufgrund von sich verschärfenden Wettbewerbssituationen einem stetig wachsenden Druck ausgesetzt. Nicht zu Letzt hat auch die Globalisierung dazu geführt, dass Unternehmen weltweit mit einander konkurrieren. Um interne-, wie auch externe Ressourcen optimal einsetzen zu können, findet das Kennzahlencontrolling eine immer grö ere Gewichtung bei der Strategiefindung und der Absicherung von Entscheidungen in Unternehmen. Mithilfe von Kennzahlen ist eine komprimierte und aussagefähige Informationsübermittlung möglich. Der Einsatz von Informationstechnologie ist dabei zu einer unabdingbaren Voraussetzung geworden. Durch den Einsatz geeigneter Software ist die Datenerfassung und auch deren Präsentation um ein vielfaches vereinfacht und auch beschleunigt. Um eine grö ere Aussagefähigkeit zu erreichen wurden ganze Kennzahlensysteme wie z.B. das DU PONT-Kennzahlensystem oder das ZVEI-Kennzahlensystem entwickelt (hierzu mehr unter dem Gliederungspunkt 3 Kennzahlensysteme auf Seite 29.) Die Schwierigkeit mit dem Einsatz der Kennzahlen liegt u.a. in der enormen Datenmenge und deren Filterung für das Wesentliche. Au erdem führen einzelne Kennzahlen zu subjektiven Beurteilungen, was eine falsche Interpretation zur Folge haben kann. Kaum Berücksichtigung finden hingegen die sogenannten "weichen Faktoren" wie Servicequalität oder Mitarbeiterzufriedenheit. Das Ziel der vorliegenden Bachelorarbeit ist es, ein Verständnis für die gängigsten Kennzahlen der Wirtschaft zu entwickeln und die Aussagefähigkeit einzelner Kennzahlen und Kennzahlensysteme für die Geschäftsführung darzulegen. Au erdem wird auf die Methodik der multiplen Diskriminanzanalyse eingegangen.

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